The present invention relates to a semiconductor device and a manufacturing method thereof, and can be suitably used, for example, for a semiconductor device having a capacitive element and a manufacturing method thereof.
Japanese Unexamined Patent Application Publication No. 2009-10281 (Patent Document 1) discloses a semiconductor device including both a nonvolatile memory cell having a control electrode and a memory gate electrode and a capacitive element. And, a configuration is disclosed in which the control electrode and the lower electrode of the capacitive element are formed by a polysilicon layer which is the first layer, and the memory gate electrode and the upper electrode of the capacitive element are formed by a polysilicon layer which is the second layer.